
Estimating the Laffer tax rate on capital income: Cross-base responses matter
Capital income taxation is increasingly recognised as essential for addressing inequality, yet its effectiveness is often limited by behavioural

Capital income taxation is increasingly recognised as essential for addressing inequality, yet its effectiveness is often limited by behavioural

Carbon taxes are notoriously unpopular, but handing back carbon tax revenue as lump-sum dividends to all citizens as climate

While the financial secrecy of offshore tax havens has historically created ample tax evasion opportunities for wealthy individuals, automatic

Multinational enterprises have long been scrutinised for their ability to shift profits across borders, using tax havens to minimise

It is generally believed that standard macroeconomic models of foreign exchange rates do not fit the data well. However,

Following the release of the Panama Papers and the Pardise Papers, there has been renewed research into profit shifting

Based on recent projections, the US federal debt is expected to grow to historic highs over the next decade.

Fuel excise duties are a substantial source of tax revenue for many countries as well as a tool for

The US fiscal system is far from inflation neutral. Many provisions, such as the taxation of nominal asset incomes

By introducing a 15% minimum effective tax rate, the Global Minimum Tax aims to curtail base erosion and profit

Capital income taxation is increasingly recognised as essential for addressing inequality, yet its effectiveness is often limited by behavioural

Carbon taxes are notoriously unpopular, but handing back carbon tax revenue as lump-sum dividends to all citizens as climate

While the financial secrecy of offshore tax havens has historically created ample tax evasion opportunities for wealthy individuals, automatic

Multinational enterprises have long been scrutinised for their ability to shift profits across borders, using tax havens to minimise

It is generally believed that standard macroeconomic models of foreign exchange rates do not fit the data well. However,

Following the release of the Panama Papers and the Pardise Papers, there has been renewed research into profit shifting

Based on recent projections, the US federal debt is expected to grow to historic highs over the next decade.

Fuel excise duties are a substantial source of tax revenue for many countries as well as a tool for

The US fiscal system is far from inflation neutral. Many provisions, such as the taxation of nominal asset incomes

By introducing a 15% minimum effective tax rate, the Global Minimum Tax aims to curtail base erosion and profit




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